Statute
Section 18C — Corporation Tax Act 2010: Marginal relief for companies with ring fence profits
Text of the provision Official document
Marginal relief for companies with ring fence profits 18C In the case of a company with ring fence profits—
a see section 279B (if the company's augmented profits of an accounting period consist exclusively of ring fence profits),
and b see section 279C (if the company's augmented profits of an accounting period consist of both ring fence profits and other profits).
Official source: legislation.gov.uk
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